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Correspondence 0001493152-24-043809 from Willow Lane Acquisition Corp. (WLAC, WLACU) (CIK 0002032379) (WLAC)

Willow Lane Acquisition Corp. (WLAC, WLACU) (CIK 0002032379)
Date: Nov. 6, 2024 · CIK: 0002032379 · Accession: 0001493152-24-043809

AI Filing Summary & Sentiment

File numbers found in text: 333-282495

Date
Nov. 6, 2024
Author
Chief
Form
CORRESP
Company
Willow Lane Acquisition Corp. (WLAC, WLACU) (CIK 0002032379)

Letter

WILLOW LANE ACQUISITION CORP.

West 57th Street, Suite 415

New York, New York 10107

November 6, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

F Street, N.E.

Washington, DC 20549

Attention: Mr. Benjamin Holt

Ms. Mary Beth Breslin

Re: Willow Lane Acquisition Corp.

Registration Statement on Form S-1

Filed October 3, 2024, as amended

File No. 333-282495

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Willow Lane Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on November 7, 2024, or as soon as thereafter practicable.

Very
truly yours,
/s/
B. Luke Weil

Show Raw Text
CORRESP
1
filename1.htm

WILLOW
LANE ACQUISITION CORP.

250
West 57th Street, Suite 415

New
York, New York 10107

November
6, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Real Estate & Construction

100
F Street, N.E.

Washington,
DC 20549

  Attention:
  Mr. Benjamin
  Holt

  Ms. Mary
  Beth Breslin

    Re:
    Willow
    Lane Acquisition Corp.

    Registration
    Statement on Form S-1

    Filed
                                            October 3, 2024, as amended

    File
    No. 333-282495

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Willow Lane Acquisition Corp. hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on November 7, 2024, or
as soon as thereafter practicable.

    Very
    truly yours,

    /s/
    B. Luke Weil

    B.
    Luke Weil

    Chief
    Executive Officer

    cc:
    Ellenoff
    Grossman & Schole LLP